Saman' V. Organizational and legal basis of the state's fiscal function provision by the public administration authorities.

The thesis is devoted to complex research of organizational and legal basis of the state's fiscal function provision by public administration authorities. Following the overview of the concept and the list of functions of the state the author has come to the conclusion that the fiscal function is a separate function of the state. The special role of tax in the implementation of the fiscal function of the state is being emphasized. In respect of the foreign legal experience, the need for the improvement of the legal status of the State fiscal service of Ukraine and its departments has been justified. Based on the research of such concepts as a financial control, a tax control, tax control forms, tax inspection is defined as the leading form of a tax control in the mechanism of state's fiscal function exercising. A number of proposals for improvement of tax audits efficiency is being developed. The amendments and additions to the current legislation of Ukraine in respect of tax control in the field of e-commerce are being offered.